Barnes Corporation Manufactures Skateboards and Is in the Process of Preparing

Barnes Corporation manufactures skateboards and is in the process of preparing next year's budget.The pro forma income statement for the current year is presented below. The break-even point (rounded to the nearest dollar) for Barnes Corporation for the current year is:

A) $146,341.
B) $636,364.
C) $729,730.
D) $181,818.